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    <description>Subcontractor services are taxable and must be charged if the subcontractor&#039;s taxable turnover exceeds the applicable exemption limit; the main contractor may nonetheless avail cenvat credit on subcontractor invoices as those services constitute input services under the Cenvat Credit Rules, 2004, and the subcontractor may also claim cenvat credit if eligible; for works contracts, availment of cenvat credit is governed by the option selected under the works contract provisions.</description>
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